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16G. Charge of tax on retained charging,reserves, surplus etc.-
Nothwithstanding anything contained in this ordinance or any other law for the time being in force, if in an income year,the total amount ransferred to retained earning or any fund reserve or surplus ,called by whatever name, by a company registered under কোম্পানি আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) and listed to any stock exchange exceed seventy per cent of the net income after tax, tax shall be payble at the rate of ten per cent on the total amount so transferred in that income year.]
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